NANJUNDAPURAM PACCS,COIMBATORE vs. INCOME TAX OFFICER, NON-CORP WARD 2 (1), COIMBATORE

आयकर अपीलीय अिधकरण ‘’बी’’ �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय �ी मनोज कुमार अ�वाल ,लेखा सद� एवं माननीय �ी मनु कुमार िग�र, �ाियक सद� के सम�। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ ITA No.613 & 614/Chny/2024 (िनधा�रणवष� / Assessment Yeas: 2016-17 & 2018-19) Nanjundapuram Primary Agricultural Vs. The Income Tax Officer, Cooperative Credit Society, Non Corporate Ward 2(1) 2/155, Nanjundapuram, Coimbatore Tagagam B.O. Coimbatore 641 108. [PAN: AAAAN 9389G] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/ Appellant by : Shri. M. Karunanantham, Advocate ��यथ� क� ओर से /Respondent by : Shri. S. Easwar, IRS, JCIT. सुनवाई क� तार�ख/Date of Hearing : 20.05.2024 घोषणा क� तार�ख /Date of Pronouncement : 29.05.2024 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member)

Aforesaid appeals by assessee for Assessment Years (AYs) 2016-17 and 2018- 19 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 13.02.2024 and 05-02- 2024 in the matter of assessment orders framed by the Ld.AO u/s 143(3)of the Act on 21-12-2018 and 23.07.2021 respectively.

2 ITA Nos. 613 & 614 /Chny/2024 2. The crux of the issue is that the assessee was denied deduction u/s 80P(2)(d) and u/s 80P(2)(a)(i) of the Act etc. The Ld. CIT(A) confirmed the same since the assessee failed to make any representation therein. Aggrieved, the assessee is in further appeal before us. 3. During hearing none has appeared for assessee. The Ld. Sr. DR has pleaded for dismissal of the appeal. 4. Though the assessee has remained negligent, however, keeping in mind the principle of natural justice, we deem it fit to grant another opportunity to the assessee to substantiate its case. Accordingly, the appeal is restored back to learned CIT(A) for de novo adjudication after affording reasonable opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith failing which Ld. CIT(A) shall be at liberty to proceed with disposal of appeal on merits. 5. The appeals filed by the assessee are allowed for statistical purposes.

Order pronounced in the open court on 29th day of May, 2024.

Sd/- Sd/- (मनोज कुमार अ�वाल) (मनु कुमार िग�र) (MANOJ KUMAR AGGARWAL) (MANU KUMAR GIRI) लेखा सद� / ACCOUNTANT MEMBER �ाियक सद� / JUDICIAL MEMBER चे�ई Chennai: िदनांक Dated : 29 -05-2024 KV आदेश क� ��त�ल�प अ�े�षत /Copy to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

3 ITA Nos. 613 & 614 /Chny/2024